Journal of Business Case Studies (JBCS) https://cluteinstitute.com/ojs/index.php/JBCS <p><strong>Published since 2005</strong><br>ISSN 1555-3353 (print), ISSN 2157-8826 (online)<br>The Journal of Business Case Studies (JBCS) welcomes case studies designed for use in business and economics courses and articles related to the use of case studies in the classroom.</p> The Clute Institute en-US Journal of Business Case Studies (JBCS) 1555-3353 Faith’s Country Primitives: An Excel Project In Flexible Budgeting And Standard Cost Analysis https://cluteinstitute.com/ojs/index.php/JBCS/article/view/10030 <p><em>Cost accounting textbooks typically contain extensive technical coverage of standard costing and variance analysis in a manufacturing context.&nbsp; Covering the material adequately usually requires multiple class lectures, due to the complexity of the material. The calculations involved are detailed, multi-step, and can be numerically intensive.&nbsp; In order to make the material accessible to the learner, most textbook problems focus on the individual steps inherent in the budgeting, calculation, analysis, and interpretation process of standard costing and variance analysis. This simplification makes it feasible to deliver the material efficiently in the classroom.&nbsp; However, this pedagogical efficiency occurs at a cost, in that students may fail to understand the overall process and how the individual steps are interrelated.&nbsp;&nbsp; </em></p> <p><em>&nbsp;</em></p> <p><em>This case has been used over the course of 10 semesters with over 500 students in a junior level Cost Accounting class for accounting majors.&nbsp; It has proven to be an effective tool for both reinforcing the variance analysis content that is delivered in the classroom, as well as for giving students an opportunity to practice and extend their Excel skills.</em></p> Katherine J. Silvester Copyright (c) 2017-09-27 2017-09-27 13 4 85 98 10.19030/jbcs.v13i4.10030 Solar Energy: Peaceful Hope Among Nations https://cluteinstitute.com/ojs/index.php/JBCS/article/view/10031 <p>The CFE (Federal Electricity Commission), the state-owned company supplier of electricity in Mexico has to face the greatest challenge in its history: increase the electric power required for economic development; this would mean having to add an additional electricity capacity of 57,122.3 MW (Mega Watts) for 2030. The Mexican Secretary of Energy expects that 37.8% will be provided by conventional technologies, and 62.2% through clean technologies. Thus, there are 35,530.07 MW of additional capacity pending on future clean projects. This case shows the financial and ethical dilemmas in order to achieve these goals with a focus on sustainability, seeking to minimize emissions of greenhouse gases. Aging coal plants, cheap natural gas, and a downward trend in the price of renewable energy, are signs of a dramatic structural change in the world electricity sector. These trends are likely to hold in the future where solar technologies have made up a bigger share, and regardless of their small percentage of participation in the energy mix, solar energy could reveal a surprising new story for the world. Facing CFE’s challenge, this case explores the role that solar photovoltaic energy could play where the sky is the limit.</p> Flory Annette Dieck-Assad Eduardo Carbajal-Huerta Copyright (c) 2017 Journal of Business Case Studies (JBCS) 2017-09-27 2017-09-27 13 4 99 108 10.19030/jbcs.v13i4.10031 Potential Indicators Of Balance Sheet And Income Statement Fraud https://cluteinstitute.com/ojs/index.php/JBCS/article/view/10032 <p>This student case study is intended for use in the accounting classroom to develop a stronger understanding of potential fraud indicators and their level of significance. Auditing standard setters have responded to high profile accounting frauds by increasing the responsibility of auditors to find and report on accounting frauds. This case study presents a number of fraud indicators that can be investigated and discussed as part of a class assignment.&nbsp; This case study is unique in that it makes a clear differentiation between quality of revenue and quality of earnings.&nbsp;</p> Jeff Decker Tim Kizirian Copyright (c) 2017-09-27 2017-09-27 13 4 109 114 10.19030/jbcs.v13i4.10032 Don’t Let Fear Guide Your Path https://cluteinstitute.com/ojs/index.php/JBCS/article/view/10033 <p>Founder of BRICKK, a fitness lounge, Kathy Pavlik was determined to create a friendly, healthy, non-intimidating atmosphere where clients would feel welcome. Pavlik believes ‘fear’ causes many people to begin then quit working out. Inspired by her own experiences, Pavlik created a new concept in the health club business in Alma, Michigan. Now that BRICKK is a reality, the next steps need to be determined in the effort to make the fitness lounge a financial success. Pavlik is considering a number of marketing strategies in order to build up attendance in the classes. She’s also considering marketing ideas on how to increase business with her lunches/smoothie bar and possible lunch delivery within the county.&nbsp;&nbsp;</p> Henry B. Balfanz Copyright (c) 2017-09-28 2017-09-28 13 4 115 122 10.19030/jbcs.v13i4.10033